| Inspired Holdings Scotland Limited | Financial services | 2024 |
| ISL Clinical Psychology Ltd | Health & social care | 2025 |
| J and M Brand and Clothing LLP | | 2021 |
| J J Access Limited | Administrative & support | 2009 |
| J Reid Mobile Garage Ltd | Wholesale & retail | 2026 |
| J&M Joinery Ltd | Construction | 2025 |
| J2M Holdings Ltd | Real estate | 2020 |
| Jake Lamont Ltd | Professional & scientific | 2015 |
| Jake Solution Ltd | Construction | 2022 |
| James Macgregor and Associates Limited | Professional & scientific | 2001 |
| JCM Load Monitoring Ltd | Manufacturing | 2011 |
| JD Bathrooms Ltd | Construction | 2024 |
| Jesscon Ltd | Professional & scientific | 2024 |
| Jianhua Stonehaven Ltd | Hospitality | 2025 |
| Jmcm Projects Ltd | Professional & scientific | 2026 |
| JMF Healthcare Edzell Ltd | Professional & scientific | 2025 |
| JPL Communication Solutions Ltd. | Information & communication | 2015 |
| JPL Well Engineering Limited | Professional & scientific | 2017 |
| JR Draughting Ltd | Professional & scientific | 2021 |
| JT Branch Limited | Agriculture & fishing | 2024 |
| K&M Lifting Solution's Ltd | Professional & scientific | 2022 |
| K1MAC Limited | Administrative & support | 2007 |
| Kadet Brae Limited | Administrative & support | 2024 |
| Kelrin Engineering Services Ltd | Professional & scientific | 2025 |
| KF Stewart Ltd | Real estate | 2021 |
| Kibo Energy Consulting Ltd | Professional & scientific | 2014 |
| Kilwhang Ltd | Wholesale & retail | 2024 |
| Kincardine and Mearns Citizens Advice Bureau | Information & communication | 2009 |
| Kincardine Manufacturing Services Limited | Manufacturing | 2001 |
| Kincardine Properties Limited | Real estate | 2004 |
| Kingdom Consulting Services Ltd | Professional & scientific | 2025 |
| Kingdom Dental Glenrothes Ltd | Health & social care | 2025 |
| Kirkton Engineering Limited | Mining & quarrying | 2017 |
| Kirkton Veterinary Centre Limited | Professional & scientific | 2007 |
| Kirktown Engineering Ltd. | Mining & quarrying | 2010 |
| Kirktown Garden Centre Limited | Wholesale & retail | 2001 |
| Kirktyne Limited | Professional & scientific | 2013 |
| KJR Energy Limited | Professional & scientific | 2015 |
| KL Propertyinvest-Rental Limited | Real estate | 2024 |
| KR Quality Ltd | Mining & quarrying | 2026 |
| Krea Engineering Limited | Mining & quarrying | 2008 |
| KSG Global Consulting Limited | Manufacturing | 2015 |
| KW Well Interventions Limited | Professional & scientific | 2016 |
| KWN Marine Limited | Mining & quarrying | 2004 |
| L & C Consultancy Ltd | Professional & scientific | 2014 |
| L Chadwick Ltd | Professional & scientific | 2018 |
| LA Dance & Cheer Limited | Arts & recreation | 2015 |
| Lapwings & Farms Ltd | Agriculture & fishing | 2026 |
| Lawvine Developments Ltd | Real estate | 2019 |
| Lebedis Limited | Other services | 2009 |
| Leemoss Limited | Real estate | 2014 |
| Leighton Jones Interiors Ltd | Professional & scientific | 2019 |
| Leitch Project Control Services Limited | Mining & quarrying | 2013 |
| Leslies of Stonehaven Ltd. | Wholesale & retail | 2005 |
| Lights on Electrical Ltd | Construction | 2019 |
| Lion’S DEN TCK Modern Martial Arts LLP | | 2023 |
| Little Lives First AID Limited | Education | 2015 |
| Lovetrades Ltd | Construction | 2022 |
| LPR Projects Limited | Professional & scientific | 2025 |
| LTW Services Ltd | Professional & scientific | 2024 |
| MA Engco Inspection Ltd | Construction | 2026 |
| MA Simpson's Ltd. | Wholesale & retail | 2003 |
| Macgillivray Architects Limited | Professional & scientific | 2020 |
| Mackenzie Engineering Ltd | Professional & scientific | 2026 |
| Macphie Limited | Manufacturing | 1956 |
| Mains of Dunnottar Farms | | 2000 |
| Mair Electrical Ltd | Construction | 2022 |
| Majentek Ltd | Professional & scientific | 2024 |
| Makar Marketing Limited | Wholesale & retail | 2017 |
| Marlin Quality Limited | Professional & scientific | 2009 |
| Martec Consultancy Ltd | Professional & scientific | 2021 |
| Matt Pritchard Dirty Vegan Ltd | Manufacturing | 2022 |
| Matthew Glenday Ltd | Professional & scientific | 2024 |
| MAW Offshore Services Ltd | Mining & quarrying | 2017 |
| Maxieburn Ltd | Professional & scientific | 2024 |
| Maximilian Industries Ltd | Manufacturing | 2016 |
| MAY YOU Mend Ltd | Other services | 2023 |
| Mayeux Dental Limited | Health & social care | 2026 |
| MBH Business Consulting Limited | Professional & scientific | 2026 |
| MBP Paving Limited | Construction | 2013 |
| Mchardy & Littlewood Limited | Real estate | 2007 |
| Mcharry Ltd | Real estate | 2021 |
| Mcmillan Property Ltd | Real estate | 2022 |
| MD Construction & Services Ltd | Manufacturing | 2021 |
| Mecanico Limited | Professional & scientific | 2004 |
| Meikle Carewe LLP | | 2010 |
| Melvin Motors Ltd | Wholesale & retail | 2023 |
| Meridian Land Surveys Limited | Administrative & support | 2001 |
| Messrs D & J Hutchison | | 1993 |
| Messrs D & J Hutchison, Farmers | | 1994 |
| MG Sport Ventures Ltd | Professional & scientific | 2020 |
| MGE Engineering Ltd | Professional & scientific | 2016 |
| MHC Investments Ltd. | Real estate | 2017 |
| Michael Anderson Builder Ltd | Construction | 2022 |
| Miller Joinery Limited | Construction | 2016 |
| Millsburn Farm | | 1997 |
| Mind the Loam CIC | Arts & recreation | 2026 |
| MJS Fencing and Plant Hire Ltd | Construction | 2025 |
| MJS Landscaping Ltd | Administrative & support | 2022 |
| Mktl Noble Limited | Construction | 2007 |